This bill proposes an amendment to Section 423.3 of the Iowa Code, specifically by adding a new subsection that exempts the sale of laundry soap or detergent from the sales tax. The new legal language states that the sales price on the sale of laundry soap or detergent will not be subject to sales tax, thereby providing financial relief to consumers purchasing these essential household items.

Additionally, the bill clarifies that, in accordance with Code section 423.6, items exempt from sales tax are also exempt from the use tax imposed under Code section 423.5. This means that consumers will not incur any tax liabilities on laundry soap or detergent, both at the point of sale and for any subsequent use.

Statutes affected:
Introduced: 423.3